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Implementing Digital Marketing to Increase the Income of MSMEs in Suka Aren Dalig Raya Lenti Susanna Saragih; Aurora Elise Putriku; Sabda Dian Nurani Siahaan; Jufri Darma; Sri Wahyuni
Economic: Journal Economic and Business Vol. 4 No. 4 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i4.1254

Abstract

This research was conducted in Dalig Raya Village to improve the effectiveness of digital marketing for micro, small, and medium enterprises (MSMEs) in Suka Aren, Dalig Raya. The research used a 4D model. The Define stage was used to identify conventional marketing constraints that limit market reach. The Design stage included designing a digital marketing strategy through social media platforms like Facebook, Instagram, TikTok, and the Shopee e-commerce platform. The Develop stage involved creating visual content, collaborating with influencers, and utilizing interactive features. The Disseminate stage included content publication, sales monitoring, and evaluating the effectiveness of each platform. The results showed an average increase in revenue before and after digital marketing implementation of 43.04% within a three-month trial period. Shopee contributed the highest sales channel due to the integration of social media accounts with the business's e-commerce account. During the development process, TikTok was found to be the highest-performing social media platform with 14,200 content views, followed by Instagram with 2,502 viewers, and Facebook with 150 viewers. Facebook was effective in building communication and education, Instagram and TikTok excelled in increasing brand awareness, while Shopee served as the primary channel for sales conversion. Multi-channel strategies have been proven to increase brand awareness, drive sales, and have an impact on increasing the income of MSMEs.
TRANSPARANSI PELAPORAN KPI DALAM LAPORAN KEUANGAN PERUSAHAAN natalia Herminta Munthe; Fendi Armando; Jufri Darma
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4528

Abstract

Penelitian ini bertujuan untuk mengkaji pentingnya transparansi pelaporan Key Performance Indicator (KPI) dalam laporan keuangan perusahaan serta menganalisis manfaat dan tantangan penerapannya. Metode yang digunakan adalah literature review dengan menelaah berbagai jurnal ilmiah, buku, standar akuntansi, dan laporan tahunan perusahaan terkait pengungkapan KPI. Hasil kajian menunjukkan bahwa transparansi pelaporan KPI dapat meningkatkan kualitas laporan keuangan, memperkuat akuntabilitas, serta membangun kepercayaan investor dan pemangku kepentingan. Namun, tantangan yang dihadapi meliputi ketiadaan standar baku global, risiko manipulasi data, serta kesulitan pengukuran indikator non-keuangan. Implikasi dari penelitian ini menekankan perlunya komitmen manajemen dalam melaporkan KPI secara konsisten, dukungan regulator dalam membentuk pedoman pelaporan yang seragam, serta manfaat yang signifikan bagi investor dalam pengambilan keputusan ekonomi yang lebih tepat.
PERUBAHAN PERAN AKUNTAN DI ERA ARTIFICIAL INTELLIGENCE: KAJIAN LITERATUR DENA CHRISTIN AMBARITA; Elma Julia Rani Manullang; Windi Trinadia; Jufri Darma
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4530

Abstract

Perkembangan Artificial Intelligence (AI) membawa perubahan signifikan dalam berbagai bidang, termasuk akuntansi. Kajian literatur ini bertujuan untuk mengidentifikasi perubahan peran akuntan sebelum dan sesudah hadirnya AI. Metode penelitian yang digunakan adalah studi literatur dari berbagai jurnal nasional dan internasional yang relevan pada periode 2017–2024. Hasil kajian menunjukkan bahwa peran akuntan mengalami pergeseran dari sekadar pencatat transaksi dan penyusun laporan manual, menuju peran strategis sebagai analis data, penasihat bisnis, dan auditor berbasis teknologi. Kesimpulan dari kajian ini menegaskan bahwa AI mendorong akuntan untuk meningkatkan kompetensi digital, etika, dan kemampuan analisis, serta menyesuaikan kurikulum pendidikan akuntansi di era digital. Hasil kajian ini memiliki beberapa implikasi penting. Pertama, bagi pendidikan akuntansi, perlu dilakukan penyesuaian kurikulum dengan menambahkan mata kuliah yang berfokus pada Artificial Intelligence (AI), data analytics, dan digital auditing agar lulusan memiliki kompetensi yang relevan dengan kebutuhan era digital. Kedua, bagi praktisi akuntansi, penelitian ini menekankan perlunya peningkatan literasi digital, kemampuan analisis data, serta pemahaman etika profesi di tengah pemanfaatan teknologi. Ketiga, bagi organisasi atau perusahaan, penerapan AI dalam akuntansi dapat menjadi strategi untuk meningkatkan efisiensi, akurasi, dan daya saing, sehingga diperlukan dukungan berupa pelatihan berkelanjutan bagi akuntan. Dengan demikian, implikasi penelitian ini menunjukkan bahwa AI bukan hanya tantangan, tetapi juga peluang yang harus dimanfaatkan untuk memastikan profesi akuntan tetap relevan dan bernilai strategis di era Society 5.0. Kata Kunci: Artificial Intelligence (AI), Peran Akuntan, Digitalisasi Ekonomi, Society 5.0, Otomatisasi Akuntansi, Audit Digital, Kajian Literatur. ABSTRACT   The development of Artificial Intelligence (AI) has brought significant changes across various fields, including accounting. This literature review aims to identify the transformation of accountants’ roles before and after the emergence of AI. The research method employed is a literature study based on relevant national and international journals published between 2017 and 2024. The findings indicate that the role of accountants has shifted from merely recording transactions and preparing manual reports to more strategic roles such as data analyst, business advisor, and technology-based auditor. The conclusion highlights that AI encourages accountants to enhance their digital competence, ethical awareness, and analytical skills, as well as adapt accounting education curricula to the digital era. The findings of this study carry several important implications. First, for accounting education, curriculum adjustments are needed by incorporating courses that focus on Artificial Intelligence (AI), data analytics, and digital auditing to ensure graduates possess competencies relevant to the digital era. Second, for accounting practitioners, this research emphasizes the necessity of enhancing digital literacy, data analysis skills, and a strong understanding of professional ethics in the midst of technological utilization. Third, for organizations or companies, the adoption of AI in accounting can serve as a strategy to improve efficiency, accuracy, and competitiveness, which requires continuous training support for accountants. Thus, the implications of this study indicate that AI is not merely a challenge but also an opportunity that must be leveraged to ensure the accounting profession remains relevant and strategically valuable in the era of Society 5.0.
STRATEGI CYBERSECURITY UNTUK PERLINDUNGAN DATA AKUNTANSI: KAJIAN LITERATUR SISTEMATIS 2021-2025 IMAN SUYAKIN DAELI; Ririn Setia Ningsih; Karina Lolo Limbong; Jufri Darma
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4535

Abstract

The rapid digitalization of business processes has positioned accounting data as a strategic asset that is highly vulnerable to cyber threats such as ransomware, malware, and social engineering. Protecting this data is crucial not only to ensure operational continuity but also to maintain public trust and organizational accountability. This study aims to provide an in-depth review of relevant cybersecurity strategies for safeguarding accounting data, focusing on recent practices and technologies from 2021 to 2025. The research employed a Systematic Literature Review (SLR) approach by examining academic databases such as Scopus, Google Scholar, and SINTA, followed by content analysis and synthesized through a narrative synthesis method. The findings reveal that effective protection strategies emphasize a holistic and multilayered approach, including data encryption, role-based access control, multi-factor authentication, real-time system monitoring, and security audits. Beyond technical measures, employee training and awareness play a critical role in minimizing internal risks. In conclusion, the integration of advanced technologies with human factors and organizational policies significantly enhances the security of accounting data, ensuring data integrity while strengthening business resilience and sustainability in the digital era.
PERAN POSTULAT KEBERLANJUTAN USAHA (GOING CONCERN) DALAM AKUNTANSI: KAJIAN TEORI, IMPLEMENTASI, DAN IMPLIKASINYA TERHADAP PELAPORAN KEUANGAN Aprita Ravenna Ginting; Cindy Aulia Rusli; Dea Natalia Sembiring; IMAN SUYAKIN DAELI; Wanda Dea Khairani; Jufri Darma
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4579

Abstract

The going concern postulate is one of the fundamental concepts in accounting theory, which assumes that a company will continue its operations for the long term. This article aims to discuss the theoretical concept of going concern as an essential postulate in accounting, explain its application in financial reporting and auditing practices, and examine its impact on the reliability of financial statements. The study adopts a literature review method by analyzing various sources, including accounting standards such as PSAK No. 1 and IAS 1, as well as relevant academic studies. The results of the review indicate that the application of the going concern postulate plays a significant role in maintaining the consistency and credibility of financial statements. The assessment of this assumption requires professional judgment concerning a company’s financial condition, cash flows, and business prospects. If the going concern assumption cannot be maintained, it may lead to changes in the basis of financial statement preparation and reduce stakeholders’ trust. Therefore, a comprehensive understanding of the going concern postulate is essential to promote transparency and accountability in financial reporting.
Integrating Total Quality Management And Management Control Systems Restina Purba; Meylin Amanda Simalango; Iman Suyakin Daeli; Jufri Darma
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7853

Abstract

In the face of global competition, organizations need to integrate Total Quality Management (TQM) with Management Control Systems (MCS) to manage performance more effectively. While TQM emphasizes quality, customer satisfaction, and continuous improvement, MCS provides formal and informal mechanisms to ensure the achievement of strategic objectives. This study aims to examine the relationship, contribution, and challenges of integrating TQM and MCS through a Systematic Literature Review (SLR) of articles published between 2021 and 2025, using content analysis and narrative synthesis. The findings indicate that their synergy strengthens strategic alignment, quality culture, and control systems, thereby enhancing organizational effectiveness, with key success factors including leadership, quality-oriented culture, incentives, and technological support. Overall, the integration of TQM and MCS creates a balance between cultural flexibility and the rigor of control systems, making it highly relevant for both business and public sectors.
Pemanfaatan Big Data Analytics dalam Deteksi Fraud dan Prediksi Kinerja Keuangan: Kajian Literatur Cindy Milasari Sitanggang; Meylin Simalango; Restina Purba; Jufri Darma
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7854

Abstract

ABSTRAC The rapid advancement of digital technology has encouraged the adoption of Big Data Analytics (BDA) in various fields, including accounting and finance. This study aims to examine the utilization of BDA in fraud detection and financial performance prediction based on recent literature reviews. The research was conducted by analyzing academic articles and prior studies published since 2021. The findings indicate that BDA significantly contributes to detecting potential fraud by identifying complex data patterns that traditional methods often fail to capture. Moreover, BDA has proven effective in improving the accuracy of financial performance predictions by incorporating broader and real-time variables. This study concludes that BDA is a relevant and adaptive solution to address the challenges of fraud detection and financial forecasting in the big data era, while also providing opportunities for further research in accounting and information systems. Keywords : Big Data Analytics, fraud, financial performance
Pengaruh Literasi Digital Dan Gaya Mengajar Terhadap Kualitas Pembelajaran Siswa Akuntansi Di SMK Swasta Dwi Tunggal Tanjung Morawa Fadillah Janadiyah; Jufri Darma; La Hanu; Pasca Dwi Putra; Haryani Pratiwi Sitompul
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to examine the level of influence of digital literacy skills and teaching styles on the quality of learning. The study began with preliminary research through observation, interviews, and the distribution of preliminary questionnaires to students. This study used a quantitative approach with a population of all 166 students in grades X, XI, and XII majoring in Accounting at SMK Swasta Dwi Tunggal Tanjung Morawa in the 2025/2026 academic year. The sample was determined using simple random sampling. Data collection was conducted using a questionnaire designed based on indicators of digital literacy, teaching style, and learning quality. The data was processed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method supported by the SmartPLS application, which included testing the measurement model through validity and reliability tests, as well as testing the structural model through path coefficient analysis and bootsrapping to test the hypothesis. The test results showed that digital literacy had a significant effect on learning quality with a p-value of 0.000 < 0.05. In addition, teachers' teaching styles were also proven to have a significant effect with a p-value of 0.000 < 0.05. These findings imply that improving digital literacy skills and varied, interactive, and effective teaching styles by teachers can be an important strategy in improving learning quality. Therefore, schools and educators need to optimize the use of digital technology in learning and develop innovative teaching methods to create a more effective learning process and improve student engagement and understanding.
PENGARUH SELF EFFICACY DAN DUKUNGAN TEMAN SEBAYA TERHADAP RESILIENSI AKADEMIK SISWA JURUSAN AKUNTANSI DI SMK SWASTA LAKSAMANA MARTADINATA Roy Prayuda, Muhammad; Darma, Jufri; Thohiri, Roza; Dwi Putra, Pasca; Sriwedari, Tuti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61026

Abstract

This study examines the influence of self-efficacy and peer support on the academic resilience of Accounting students at SMK Swasta Laksamana Martadinata. Academic resilience is an essential factor that enables students to cope with academic challenges, while self-efficacy and peer support are considered important determinants in strengthening students' ability to adapt and persist in learning. The purpose of this study was to analyze the effect of self-efficacy and peer support on students' academic resilience. This research employed a quantitative approach using descriptive and verification methods. Data were collected through questionnaires administered to 55 students selected from the Accounting Department. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach with SmartPLS 4. The findings indicate that self-efficacy has a positive and significant effect on academic resilience, with a path coefficient of 0.572 and a p-value of 0.000. Peer support also has a positive and significant effect on academic resilience, with a path coefficient of 0.256 and a p-value of 0.049. These results demonstrate that students with higher levels of self-efficacy and stronger peer support tend to exhibit better academic resilience when facing academic demands and learning difficulties. Therefore, enhancing students' confidence in their abilities and fostering supportive peer relationships are important strategies for improving academic resilience among vocational high school students.
SIKLUS AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) LAUNDRY: KONSEP DAN IMPLEMENTASI Amyra Putri Wahyuzan; Diva Eldora Purba; Maura Rahma Azzahra; Femmi Lorisya Laiya; Jufri Darma
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.905

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana siklus akuntansi yang diterapkan pada Usaha Mikro, Kecil, dan Menengah (UMKM) Laundry di Medan. Teknik pengumpulan data dalam penelitian ini meliputi dokumentasi dan wawancara dengan pemilik usaha. Berdasarkan hasil temuan, diketahui bahwa Usaha Mikro, Kecil, dan Menengah Laundry yang menjadi subjek penelitian hanya melakukan pencatatan pendapatan dan pengeluaran tanpa menerapkan sistem pencatatan siklus akuntansi yang sesuai dengan standar akuntansi yang berlaku. Hal ini menyebabkan kurangnya data keuangan yang tepat dan terstruktur, sehingga menyulitkan pemilik usaha untuk melakukan penelitian keuangan yang mendalam. Penelitian ini dirancang untuk membantu UMKM mengembangkan pendekatan pencatatan yang lebih sistematis untuk mendorong transparansi dan dukungan keuangan.
Co-Authors Abdul Fatah Hassanudin Agnes Irene Silitonga Akbar Lubis, Ali Akhfini Ali Nurman Ambarita, Dena Christin Amyra Putri Wahyuzan Anakampun, Arif Andri Zainal Ani, Putri Anjas Pradana Aprilia Ananda Putri Aprilia, Rodiah Aprita Ginting Aprita Ginting Aprita Ravenna Ginting Arfan Ikhsan Arfan Ikhsan Arif Anakampun Arif Anakampun Aruan, Putri Angzelina Azizul Kholis Azizul Kholis, Azizul Barus, Rahulina Br Ginting, Jesika Trimanda Brema Bastanta Perangin-angin Choms Gary Ganda Tua Sibarani Cindy Aulia Rusli Cindy Aulia Rusli Cindy Milasari Sitanggang Cindy Rusli Damanik, Hellmy Winda Dani, Muhammad Riyan Dea Natalia Dea Natalia Sembiring Debora Desnia Dedy Husrizal Syah, Dedy Husrizal DENA CHRISTIN AMBARITA Desy Amelia Sinaga Devi Rahmadani Pasaribu Dewi Ratna Sari Dila Fajria Sianipar Dilla Ayu Kartika Dimas Fahruzi Diva Eldora Purba Dodi Pramana Egidius Egia Aginta Ginting Egidius Egia Aginta Ginting Elma Julia Rani Manullang Elma Manullang Enita Catrine Br Sembiring Erik Martua Simatupang Erik Martua Simatupang Fadillah Janadiyah Fadillah Janadiyah Fannya Regina Putri Febrina Amelia Utami Femmi Lorisya Laiya Fendi Armando Fendi Irwan Gulo Ferry Indra Sakti H. Sinaga Gaffar Hafiz Sagala Gita Sonia Marpaung Goretti Lolina Pandiangan Gultom, Joice Carmelita Halawa, Paskah Ria April Yanti Hanu, La Haryadi - Haryadi Haryadi Haryani Pratiwi Sitompul Hidayah, Rizki Nur Hizkia Agustina Simaremare Hot Nelly Sipayung Ibrahim, Maulana Ihsan Tiara IMAN SUYAKIN DAELI Indah, Novita Jesika Trimanda Br Ginting Junaidi Junaidi Kaerul Saleh Karina Lolo Limbong Kartika, Dilla Ayu La Hanu Laoren Valerina Sinaga Latifah Azzahra Nasir Lenti Susanna Saragih Lia Pradita Maria Finsensia Sihaloho Maria Lumbansiantar Maria Nency Lumbansiantar Maria Sihaloho Maulida, Nadia Maura Rahma Azzahra Meilani, Fira Aisyah Meylin Amanda Simalango Meylin Simalango Miranda, Tengku Ms, Ade Novika Husna Muhammad Fahreza Sihombing Muhammad Reynal Muhammad Riyan Dani Muhammad Riyan Dani Muhammad Roy Prayudha Muhammad Syafrizal Lubis Naswa Aprillia Putri natalia Herminta Munthe Natalia Purba Naufal Fauzan Siregar Nazwa Adinda Nia Syahfitri Nia Syahfitri Nurani, Sabda Dian Nurhayani, Ulfa Nurliyani Nurliyani Nurwendari, Wenny Nurwendari, Weny Octavia, Yessi Olive Ondita Sibarani Panggabean, Novika Sarmauli Panjaitan, Eurica Imannuela Elfri br. Panjaitan, Ribka Joy Nejevrina Pasca Dwi Putra Purba, Hasna Cecilia Puspita Dewi Putri Lynna A. Luthan Putriku, Aurora Elise Ramadhana, M. Fitri Ramdhansyah Ramdhansyah Ramsul Nababan Restina Purba Ricardo Parulian Sibagariang Rini Herliani Rini Widiyanti Ririn Ningsih Ririn Setia Ningsih Riska Harianingsih Riska Harianingsih Rivana Perangin-angin Rivana Perangin-angin Rodiah Aprilia Roy Prayuda Roy Prayuda, Muhammad Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Siahaan, Sabda Dian Nurani Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Simanjuntak, Hana Elisabet Simatupang, Erik Martua Sinaga, Vincentia Siregar, Nadhifa Rizky Zahira Siregar, Tapi Rumondanag Sari Siregar, Yuliana Dewi Sitanggang, Cindy Milasari Br Siti Sri Wahyuni Sitinjak, Meysie Tasya Ardella Sitompul, Haryani Pratiwi Situmeang, Chandra Sondang Aida Silalahi Sri Wahyuni Sridewi, Tuti Sriwedari, Tuti Sulastri Ladyana Samosir Sulastri Samosir Surya Dharma Sylvia Anastasya Marpaung Tabitha Marisi Uli Aritonang Tapi Rumondang Sari Siregar Tarigan, Srimonika Wulandari Taufik Hidayat Taufik Hidayat Thohiri, Roza Tiya Jesika Trinadia, Windi Vina Julianti Vina Julianti Vincentia Sinaga Wanda Dea Khairani Wanda Prayogi Windi Trinadia Yoakim Simamora Yolanda Pratiwi Yolanda Pratiwi Yuliana Dewi Siregar